Arts And Culture And The New Tax System
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Arts And Culture And The New Tax System
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Author :
language : en
Publisher:
Release Date : 1999
Arts And Culture And The New Tax System written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Artists categories.
Tax Incentives For The Creative Industries
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Author : Sigrid Hemels
language : en
Publisher: Springer
Release Date : 2017-01-04
Tax Incentives For The Creative Industries written by Sigrid Hemels and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-04 with Business & Economics categories.
This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.
Taxing Culture
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Author : Ann Mumford
language : en
Publisher: Taylor & Francis
Release Date : 2017-07-05
Taxing Culture written by Ann Mumford and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-05 with Business & Economics categories.
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Economic Impacts Of Arts And Cultural Institutions
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Author : David Cwi
language : en
Publisher:
Release Date : 1977
Economic Impacts Of Arts And Cultural Institutions written by David Cwi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Art categories.
Tax Policy Toward Art Museums
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Author : Don Fullerton
language : en
Publisher:
Release Date : 1990
Tax Policy Toward Art Museums written by Don Fullerton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Art categories.
Although art museums do not pay any substantial taxes, they are greatly affected by various U.S. tax rules. The individual receives a deduction for donations of art to museums, the estate gets a deduction for bequests, and the corporation gets a deduction for charitable gifts. Art museums also are not taxed on investment income or on some "related" business activities. This paper reviews the logic for these rules and discusses their economic effects. In combination, this set of tax provisions is found to have a tax expenditure that is larger than direct federal expenditures on art museums in the U.S. The amount of this tax expenditure or implicit subsidy has been falling in recent years because of reductions in the marginal personal income tax rates at which individuals deduct gifts. High income taxpayers are found to be the most responsive to marginal tax rates, and they also tend to give the largest amounts to the arts. Therefore the level of the top personal marginal tax rate is particularly important to art museums. Simulations here suggest that the personal marginal rate reduction in the Tax Reform Act of 1986 could reduce gifts to the arts by as much as 24 percent.
Should The Taxpayer Support The Arts
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Author : David Sawers
language : en
Publisher:
Release Date : 1993
Should The Taxpayer Support The Arts written by David Sawers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Art and state categories.
In this IEA classic, first published in 1993, David Sawers examines the arguments for state support of the arts and finds them unconvincing. The development of artistic talent should be left to individuals and the Arts Council should be abolished. Subsidy is undesirable because the people who benefit from it are likely to be richer than those who pay for it, and because it allows governments and government agencies to influence the development of the arts.
Face To Face
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Author : Judi Fisher
language : en
Publisher: Spinifex Press
Release Date : 2002
Face To Face written by Judi Fisher and has been published by Spinifex Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Drama categories.
Six years ago the Preston Creative Living Centre, a small community agency in the diverse northern suburbs of Melbourne embarked upon a risky but exciting venture. It marshalled resources for people to engage in artistic and community processes together and became a performance venue for a series of vital and engaging performances. Over this time the space has become alive, filled with people and activity. Many a dance has been danced, many a song sung, many an object crafted and many a story told. Just as importantly, deep connections have been created between people, careful listening has occurred across deep divides of difference and new, shared understandings have been forged. This book is about creating partnerships between organisations, artists and communities for community artmaking. It is not a theoretical discussion of community cultural development. Instead it is the story of one organisation's experience with community performance-making, from the philosophy that informs the choices, to the nitty-gritty of doing the work. The authors aim to inspire the reader, and give practical support in the development and administration of exciting, viable and fruitful community art.
A Fine Mess
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Author : T. R. Reid
language : en
Publisher: Penguin
Release Date : 2017-04-04
A Fine Mess written by T. R. Reid and has been published by Penguin this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-04 with Business & Economics categories.
New York Times bestelling author T. R. Reid travels around the world to solve the urgent problem of America's failing tax code, unravelling a complex topic in plain English - and telling a rollicking story along the way. The U.S. tax code is a total write-off. Crammed with loopholes and special interest provisions, it works for no one except tax lawyers, accountants, and huge corporations. Not for the first time, we have reached a breaking point. That happened in 1922, and again in 1954, and again in 1986. In other words, every thirty-two years. Which means that the next complete overhaul is due in 2018. But what should be in this new tax code? Can we make the U.S. tax system simpler, fairer, and more efficient? Yes, yes, and yes. Can we cut tax rates and still bring in more revenue? Yes. Other rich countries, from Estonia to New Zealand to the UK—advanced, high-tech, free-market democracies—have all devised tax regimes that are equitable, effective, and easy on the taxpayer. But the United States has languished. So byzantine are the current statutes that, by our government’s own estimates, Americans spend six billion hours and $10 billion every year preparing and filing their taxes. In the Netherlands that task takes a mere fifteen minutes! Successful American companies like Apple, Caterpillar, and Google effectively pay no tax at all in some instances because of loopholes that allow them to move profits offshore. Indeed, the dysfunctional tax system has become a major cause of economic inequality. In A Fine Mess, T. R. Reid crisscrosses the globe in search of the exact solutions to these urgent problems. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation (no, that’s not an oxymoron) and brings that knowledge home where it is needed most. Never talking down or reflexively siding with either wing of politics, T. R. Reid presses the case for sensible root-and-branch reforms with a companionable ebullience. This affects everyone. Doing our taxes will never be America's favorite pastime, but it can and should be so much easier and fairer.
Handbook Of The Economics Of Art And Culture
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Author :
language : en
Publisher: Newnes
Release Date : 2013-09-16
Handbook Of The Economics Of Art And Culture written by and has been published by Newnes this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-16 with Business & Economics categories.
This volume emphasizes the economic aspects of art and culture, a relatively new field that poses inherent problems for economics, with its quantitative concepts and tools. Building bridges across disciplines such as management, art history, art philosophy, sociology, and law, editors Victor Ginsburgh and David Throsby assemble chapters that yield new perspectives on the supply and demand for artistic services, the contribution of the arts sector to the economy, and the roles that public policies play. With its focus on culture rather than the arts, Ginsburgh and Throsby bring new clarity and definition to this rapidly growing area. Presents coherent summaries of major research in art and culture, a field that is inherently difficult to characterize with finance tools and concepts Offers a rigorous description that avoids common problems associated with art and culture scholarship Makes details about the economics of art and culture accessible to scholars in fields outside economics
Taxes Have Consequences
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Author : Arthur B. Laffer
language : en
Publisher: Simon and Schuster
Release Date : 2022-09-27
Taxes Have Consequences written by Arthur B. Laffer and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-27 with History categories.
The definitive history of the effect of the income tax on the economy. Ever since 1913, when the United States first imposed the income tax via constitutional amendment, the top rate of that tax has determined the fate of the American economy. When the top rate has been high, as in the late 1910s, the 1930s, 1940s, 1950s, and 1970s, the response of those with money and capital has been to curtail real economic activity in favor of protecting assets and income streams. Huge declines have come to the economy in these circumstances. The most brutal example was the Great Depression itself. When the top tax rate has been cut and held at reduced levels—as in the 1920s, the 1960s, in the long boom of the 1980s and 1990s, and briefly in the late 2010s—astonishing reversals have occurred. The rich have brought their money out of hiding and put it to work in the economy. The huge swings in the American economy since 1913 have had an inverse relationship to income tax rates.